QUOTE (sabester24 @ Nov 22 2007, 22:39)

So if I take and mp3 file at 320 kbps, and re encode to 190 kbps, do I lose more quality than if I was just going to take an original file and encode it to 190 kbps? Do you lose some quality ever time you encode? Was that clear enough?
This question has been asked a million times before, but I will answer your question anyway. MP3 is a lossy codec. Even if you rip a CD directly into MP3, you will lose some audio information. Then, if you take the resulting MP3 and encode it into some other bitrate/format, you will lose more information and so on...
That is why we have lossless audio codecs like FLAC. FLAC files store all audio information, which is why they are bigger than MP3s. So, if you are worried about sound quality, use a lossless codec like FLAC.